Developers in IT/ITES SEZs must apply to Development Commissioner for NPA-to-PA reverse demarcation under Section 6 Rule 11(1-2)
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....The ministry directs that developers in IT/ITES SEZs seeking reverse demarcation of previously designated Non-Processing Built-Up Area (NPA) to Processing Built-Up Area (PA) should apply to the Development Commissioner; demarcation from NPA to PA is governed by Rule 11 (sub-rules 1-2) under Section 6 of the SEZ Act, granting the Development Commissioner authority to issue demarcation orders and manage access to demarcated areas. Such conversions may be approved by the competent authority only where the applicant developer has no claim for duty refund.....




TaxTMI
TaxTMI